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Opinion 98-14
… as required in that section (see also Albany Area Builders v Town of Guilderland , 74 NY2d 372, 329, 547 NYS2d … a fundamental limitation on home rule powers ( Albany Area Builders , supra ). Where the State Legislature has clearly … Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be express …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 2004-4
… district's attorney for his services are not mixed with funds of the law firm and the board member receives no …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… (BCC), located in East New York, Brooklyn, is responsible for overseeing all of MTA’s Bus Operations. Decisions are … specifically related to climate adaptation to prepare for rising sea levels, storms, and severe weather events (one transformational that calls for MTA to develop and implement a climate-adaptation …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Audits
… Nearly half of all students who complete high school and go to college require remedial courses, and nearly half never graduate. In general, college readiness … resort and, as such, providers are required to coordinate benefits with third-party insurers before billing Medicaid …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police announced that … caught and brought to justice. I thank District Attorney Paul Czajka and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageFred S. Keller School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Fred S. Keller School (FSK) on its Consolidated Fiscal … To determine whether the costs reported by Fred S Keller School FSK on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualLong-Term Care Ombudsman Program
… State Office for the Aging’s (NYSOFA) Long-Term Care (LTC) Ombudsman Program is carrying out its responsibilities under … to establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as … housing more than 160,000 residents who have a need for ombudsman services. The Office’s responsibilities include …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programDiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… settlement ensures that the state will not be forced to foot the bill to clean up hazardous oil spills that must be …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilDiNapoli: Trouble Ahead for Local Governments and Schools
… The COVID19 pandemic has negatively affected many local …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsOther Bulletin No. 66
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund with … Employees in NS positions (Grade 600), which are equated to a grade (Grade 001-031), are eligible for the April 2023 … years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 71
… Did not receive an “Unsatisfactory” evaluation on their last rating date. Employees who were not rated or not … LLS payment during 2023-2024: Leave of Absence/Preferred List on 09/30/2023: An employee who otherwise qualifies for … ineligible due to an “Unsatisfactory” evaluation on their last rating date. The ‘LAST LLS Date’ and ‘PMT AMT’ fields, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilOther Bulletin No. 73
… or more years, or fifteen (15) or more years of continuous service* at a base annual salary equal to or greater than the … during the period will receive the payment. *Continuous service, as used in determining eligibility for the LLS payment, is paid service (including part-time annual salaried service, Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOther Bulletin No. 79
… Transactions should be submitted in the pay period the appointment is processed; the effective date of the LLS payment should be the same as the appointment effective date. The LLS payment amount should be … calculation of any overtime earned on or after the date of appointment. Therefore, the agency must insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1184
… amount. The amount would be calculated by multiplying the adjustment to the earnings amount by +.01923. Note: Monies … amount. The amount would be calculated by multiplying the adjustment to the earnings amount by either +.01538 or … their retroactive monies minus the health insurance adjustment in Institution Pay Period 9L or Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal … their student loans repaid by the Department. Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Elba Central School District – Financial Condition (2013M-240)
… in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… and events are reflected in financial statements. MEASUREMENT FOCUS Unlike the selection of an accounting … is concerned with the timing of transactions and events, a measurement focus identifies what transactions and events should be recorded. The measurement focus is concerned with the inflow and outflow of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… its affiliates, DePaul Community Services, Inc. (DCS) and Living Opportunities of DePaul, Inc. (LOD), expended funds … housing. For the one client we identified who had been living in an unsafe apartment for several months, the DePaul … related to the November 2014 Association for Community Living Conference charged to other OMH-funded programs which …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesManagement of Indoor Air Quality for Individuals With Asthma
… About the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common and costly diseases, … for 3,524 deaths. There is no cure for asthma, but it can be managed with treatment and proper prevention of …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthma